{"id":216921,"date":"2002-09-10T00:00:00","date_gmt":"2002-09-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-new-vs-hindustan-sanitaryware-on-10-september-2002"},"modified":"2017-01-21T07:57:30","modified_gmt":"2017-01-21T02:27:30","slug":"collector-of-central-excise-new-vs-hindustan-sanitaryware-on-10-september-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-new-vs-hindustan-sanitaryware-on-10-september-2002","title":{"rendered":"Collector Of Central Excise, New &#8230; vs Hindustan Sanitaryware &amp; &#8230; on 10 September, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Collector Of Central Excise, New &#8230; vs Hindustan Sanitaryware &amp; &#8230; on 10 September, 2002<\/div>\n<div class=\"doc_bench\">Bench: Syed Shah Quadri, S.N. Variava<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  1627 of 1994\n\nPETITIONER:\nCOLLECTOR OF CENTRAL EXCISE, NEW DELHI\n\nRESPONDENT:\nHINDUSTAN SANITARYWARE &amp; INDUSTRIES\n\nDATE OF JUDGMENT: 10\/09\/2002\n\nBENCH:\nSYED SHAH MOHAMMED QUADRI &amp; S.N. VARIAVA\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<\/p>\n<p>2002 Supp(2) SCR 224<\/p>\n<p>The following Order of the Court was delivered by<\/p>\n<p>These two appeals arise from the judgments of the Customs, Excise and Gold<br \/>\n(Control) Appellate Tribunal in Order No. 304\/91-C in E\/Appeal No. 3841\/90-<br \/>\nC dated April 1, 1991 and in Order No. 600\/91-C in E\/Appeal No. 2031\/91-C<br \/>\ndated July 19, 1991. The judgment in Order No. 304\/91-C in E\/ Appeal No.<br \/>\n3841\/90-C dated April I, 1991 is followed in Order No. 600\/91-C in E\/Appeal<br \/>\nNo. 2031\/91-C dated July 19, 1991.\n<\/p>\n<p>The respondent, a manufacturer of sanitary ware, uses plaster of paris as<br \/>\ninputs for the final product of sanitary ware. The process involves making<br \/>\nof moulds from plaster of paris which are in turn used as inputs for<br \/>\nmanufacture of sanitaryware. The respondent claimed the benefit of<br \/>\nexemption under Notification No. 217\/86 (as amended by Notification No.<br \/>\n82\/87-CE.)<\/p>\n<p>In these cases, though the Excise authorities declined to grant the benefit<br \/>\nof exemption, the Customs, Excise and Gold (Control) Appellate Tribunal set<br \/>\naside their orders and held that the exemption would apply to the<br \/>\nrespondent.\n<\/p>\n<p>Mr. R.P. Bhatt, learned senior counsel appearing for the revenue, contends<br \/>\nthat as the moulds of plaster of paris are goods classified under the<br \/>\nCentral Excise Tariff Act, 1985 they cannot be treated as inputs; they must<br \/>\nbe treated a the final product and as they are exempted, the respondent is<br \/>\nnot entitled to the benefit of exemption under Notification No. 217\/86.\n<\/p>\n<p>We are afraid, we cannot accept the contention of the learned senior<br \/>\ncounsel.\n<\/p>\n<p>The said Notification reads as follows:\n<\/p>\n<p>&#8220;SPECIFIED GOODS USED WITHIN THE FACTORY OF PRODUCTION IN THE MANUFACTURE<br \/>\nOF FINISHED GOODS.\n<\/p>\n<p>In exercise of the powers conferred by sub-rule (1) of Rule 8 of the<br \/>\nCentral Excise Rules, 1944, the Central Government hereby exempts goods<br \/>\nspecified in column (2) of the Table hereto annexed (hereinafter referred<br \/>\nto as &#8216;inputs&#8217;) manufactured in a factory and used within the factory of<br \/>\nproduction, in or in relation to the manufacture of final products<br \/>\nspecified in column (3) of the said Table, from the whole of the duty of<br \/>\nexcise leviable thereon, which is specified in the Schedule to the Central<br \/>\nExcise Tariff Act, 1985 (5 of 1986) :\n<\/p>\n<p>Provided that nothing contained in this Notification shall apply to inputs<br \/>\nused in or in relation to the manufacture of final products which are<br \/>\nexempts from the whole of duty of excise leviable thereon or is chargeable<br \/>\nto nil rate of duty.\n<\/p>\n<p>Explanation : For the purposes of this notification, &#8220;inputs&#8221; does not<br \/>\ninclude &#8211;\n<\/p>\n<p>(i) to (iv)<br \/>\n***<br \/>\n***<br \/>\nTHE TABLE<br \/>\n***<br \/>\nS.No.  Description of Inputs<\/p>\n<p>Description of final products<\/p>\n<p>1. Goods classifiable under any headings of chapters 28,29, 30, 32, 33, 34,<br \/>\n35, 36, 37, 38, 39,40, 48, 70, 72, 73, 74, 75, 76, 78, 79,<br \/>\n80,81,82,83,84,85,86, 87,88,89,0,91,92,93, 94, 95, or 96<\/p>\n<p>(other than those falling under Heading Nos. 36.03 or 37.05) of the<br \/>\nSchedule to the Central Excise Tariff Act, 1985 (5 of 1986)<\/p>\n<p>Goods classifiable under any headings of chapters 28, 29, 30, 32, 33, 34,<br \/>\n35, 36, 37, 38, 39, 40, 70, 72, 73, 74, 75, 76, 78, 79, 80,<br \/>\n81,82,83,84,85,86,87, 88,89,90,91,92,93,94, 95, or 96<\/p>\n<p>(other than those falling under Heading Nos. 36.03 or 37.05) of the<br \/>\nSchedule to the Central Excise Tariff Act, 1985 (5 of 1986)<\/p>\n<p>The Notification, extracted above, was amended by Notification No. 82\/87-CE<br \/>\nwhich is as under :\n<\/p>\n<p>&#8220;Exemption to captive consumption of MODVAT items &#8211; In exercise of the<br \/>\npowers conferred by sub-rule (I) of Rule 8 of the Central Excise Rule,<br \/>\n1944, the Central Government hereby makes the following further amendment<br \/>\nin the Notification of the Government of India in the Ministry of Finance<br \/>\n(Department of Revenue) No. 217\/86-Central Excise, dated the 2nd April,<br \/>\n1986, namely :\n<\/p>\n<p>In the said notification for the Table, the following Table shall be<br \/>\nsubstituted, namely :<\/p>\n<pre>\n\nTHE TABLE\nS.No.   Description of             Description of\nInputs                    final products\n1.         Goods classifiable under             Goods classifiable under\nany      headings      of             under any headings of\nchapters.......25......(other             chapters.......69.....(other\nthan those falling under             than those falling under\nHeading Nos. 36.05 or              Heading Nos. 36, 05 or\n37.06) of the Schedule to             37.06) of the Schedule to\nthe Central Excise Tariff              the Central Excise Tariff\nAct, 1985 (5 of 1986)                 Act, 1985 (5 of 1986)\n\n<\/pre>\n<p>A perusal of the Notification as amended by Notification No. 82\/87,<br \/>\nextracted above, shows that the description of inputs given in column (2)<br \/>\nunder Chapter 25, would be &#8216;plaster of pans&#8217; and the final product given in<br \/>\ncolumn (3) under Chapter 69 would be &#8216;ceramic goods&#8217;.\n<\/p>\n<p>The proviso postulates a situation where the final product itself is<br \/>\nexempted in which case alone the exemption of plaster of paris under<br \/>\nNotification No. 217\/86 cannot be availed. It is nobody&#8217;s case that the<br \/>\nsanitaryware falling under Chapter 69 has been exempted by the Central<br \/>\nGovernment. What is exempted is plastic moulds but they are only inputs and<br \/>\nnot final product in this case. This fact is further clarified by the<br \/>\nCentral Government in Notification No. 221\/86, as amended by Notification<br \/>\nNo. 89\/ 89. Item 6 thereof clearly mentions that plaster of paris moulds<br \/>\nare input for ceramic products.\n<\/p>\n<p>From the above discussion, it follows that plaster of paris which is used<br \/>\nas inputs in relation to the manufacture of sanitaryware (final product),<br \/>\nis exempt under Notification No. 217\/86 dated April 2, 1986, as amended.\n<\/p>\n<p>In this view of the matter, we do not find any illegality in the orders<br \/>\nunder challenge.\n<\/p>\n<p>The appeals are, therefore, dismissed, but in the circumstances of these,<br \/>\nthere shall be no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Collector Of Central Excise, New &#8230; vs Hindustan Sanitaryware &amp; &#8230; on 10 September, 2002 Bench: Syed Shah Quadri, S.N. Variava CASE NO.: Appeal (civil) 1627 of 1994 PETITIONER: COLLECTOR OF CENTRAL EXCISE, NEW DELHI RESPONDENT: HINDUSTAN SANITARYWARE &amp; INDUSTRIES DATE OF JUDGMENT: 10\/09\/2002 BENCH: SYED SHAH MOHAMMED QUADRI &amp; S.N. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-216921","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Collector Of Central Excise, New ... vs Hindustan Sanitaryware &amp; ... on 10 September, 2002 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/collector-of-central-excise-new-vs-hindustan-sanitaryware-on-10-september-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Collector Of Central Excise, New ... vs Hindustan Sanitaryware &amp; 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